Yudita Dwi Nur’Ainin

2020310346_FB

PARAGRAPH 1
Every transaction has a twofold effect
a value is received at the same a value
Double-Entry System yielded/parted.
Both effect are equal in amount.

BOOKKEEPING
Single-Entry System

PARAGRAPH 2 One Item

Asset
Financial Transaction
An Account Category Financial Data for each area of
Group Similar Items interest data Liabilities
Financial Transaction
Net Worth

Capital Account Income Account

Profit or Loss Net Worth
Expenses Account
 Yudita Dwi Nur’Ainin
2020310346_FB

PARAGRAPH 3
Anything of values that business
An Asset or organizations

Cash Furniture and Future Account Receivable Stock or Office Supplies Many others that show
Inventory what the organizations own

The money on hand The claim against customer

or in the bank that owed money

If money is owed to an organization

PARAGRAPH 4 Account Payable or person for things or services
purchased on credit
LIABILITIES
Wages or salaries that are
Debts owed to Creditors owed to employees

Taxes that have not

yet been paid
Yudita Dwi Nur’Ainin
2020310346_FB

PARAGRAPH 5
MODAL
The value of business to the
owner or owners

Proprietorship Net Worth

Owner’s Equity
Ownership
(OE)

PARAGRAPH 6
The Ledger

Capital Expenses
Asset Liability Income

POSTING
Entries from all journal to the ledger every month
Yudita Dwi Nur’Ainin
2020310346_FB

PARAGRAPH 7 Designed to record

information about different Sales, purchases, cash receipts,
transactions cash disbursements

Journals or books or
original entry
Have two or more columns. They
often have space for date and To record increases or
explanation of the transaction decreases in the accounts
affected by the transaction

PARAGRAPH 8
An entry made on the left-hand side or
column of an account Some bookkeepers use a far right-
Debit hand column to keep an up to date
Column of an account At one time meant value received, or balance of the acoount
literally he owes
Credit An entry made on the right-
hand side or column
Meant value parted with, or
literally he trusts
Yudita Dwi Nur’Ainin
2020310346_FB

PARAGRAPH 9
Accounting Formula Liabilities + Owner’s Equity

Assets accounts are increased by

Aset Account debiting on the left side, and they are
decreased by crediting on the right side.

PARAGRAPH 10

Entries in journal General Ledger Debit = Credit

POSTING
Trial Balance
Yudita Dwi Nur’Ainin
2020310346_FB

PARAGRAPH 11
Double-Entry
BOOKKEEPING
Single-Entry

This method refers to any system that does not include the
complete result of every transaction.

The most common type of single-entry bookkeeping involves record

of cash, accounts receivable and accounts payable.

PARAGRAPH 12
Purchase Books

Include Invoice Voucher Registers

Yudita Dwi Nur’Ainin
2020310346_FB

PARAGRAPH 13

BOOKKEEPERS

Are responsible for maintaining the records of a

company, including, the computation of taxes that are to In a small company, the bookkeeper may also function as
be deducted and withheld, and the completion of a cashier, as an assistant to the manager, or in any
government forms that are requires for tax and other number of clerical jobs
employment purposes.